SecProbe.io

November 21, 2024
Bennett Yankowitz
Chief Financial Officer
RocketFuel Blockchain, Inc.
201 Spear Street
Suite 1100
San Francisco, California 94105
Re:RocketFuel Blockchain, Inc.
Form 10-K for Fiscal Year Ended March 31, 2023
Form 10-K for Fiscal Year Ended March 31, 2022
File No. 033-17773-NY
Dear Bennett Yankowitz:
            We issued comments to you on the above captioned filings on October 9, 2024, noting
that you are delinquent in filing your Forms 10-Q for the quarterly periods ended September
30, 2023, December 31, 2023 and June 30, 2024 as well as your Form 10-K for the fiscal year
ended March 31, 2024, and asking you to file the required periodic reports. As of the date of
this letter, you have not filed those delinquent reports. We expect you to provide a complete,
substantive response to these comments by December 6, 2024.
            If you do not file the required periodic reports, we will, consistent with our
obligations under the federal securities laws, decide how we will complete our review of your
filings and your disclosure. Among other things, we may decide to release publicly, through
the agency's EDGAR system, all correspondence, including this letter, relating to the review
of your filings, consistent with the staff's decision to publicly release comment and response
letters relating to disclosure filings it has reviewed.
            Please contact Kate Tillan at 202-551-3604 or David Irving at 202-551-3321 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets